WORLD TRADE  
ORGANIZATION  G/VAL/N/2/QAT/1 
24 May 2005 
 (05-2102) 
Committee on Customs Valuation Original:   English 
  
 
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION OF THE 
AGREEMENT ON CUSTOMS VALUATION 
 
Checklist of issues
 
 
QATAR 
 
  The following communication, dated 5 April 2005, is being circulated at the request of the delegation of Qatar. 
 
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1. Questions concerning Article 1: 
 
(a)  Sales between related persons: 
 
(i) Are sales between related persons subject to special provisions? 
 
Yes included in the legislation.  The cu stom law defined the related person.  
Reference: Section 1 (article 2) No. 23, page 13 
 (ii) Is the fact of intercompany prices prim a facie considered as grounds for regarding the 
respective prices as being influenced? 
 
No.   
Reference: conditions of the transac tion value, point No. 4, page 67 
 
(iii) What is the provision for giving the communication of the afore-mentioned grounds in 
writing if the importer so requests? (Article 1.2(a) ) 
  Rule of implementation, Article 1(i) General provisions point No.2 page 65. 
 (iv) How has Article 1.2(b) been implemented? 
 
There is no specific article for test values but  in practice the article is implemented. 
Reference: Rules of implementation article 1(i) General provisions, No. 8, page 65. 
 
(b) Price of lost or damaged goods: 
Are there any special provisions or practical arrangements concerning the valuation of lost or damaged goods? 
 
Yes included in the legislation. 
Reference: Customs law Article 54, page 26 and Article 18, page 17. 
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 2. How has the provision of Article 4 to allo w the importer an option to reverse the order 
of application of Articles 5 and 6 been implemented? 
 
Yes included in the legislation. 
Reference: Customs law, Rules of implementation, Article 1(II), point No. 4, page 66. 
 
3. How has Article 5.2 been implemented? 
 
Yes included in the legislation. 
Reference: Customs law, Rules of implementation 
Fourth method: Deductive value, page 69. 
 
4. How has Article 6.2 been implemented? 
 
 No application occurred for this article.  
5. Questions concerning Article 7: 
 
(a) What provisions have been made for making va lue determinations pursuant to Article 7? 
 
Customs laws, Rules of implementation. 
Reference: (Flexible valu ation methods), page 70. 
 
(b) What is the provision for informing the impor ter of the customs value determined under 
Article 7? 
 
Customs laws, Rules of implementation. 
Reference: Article 1(i) general pr ovisions, point No. 2, page 65. 
 
(c) Are the prohibitions found in Article 7.2 delineated? 
 
Yes included in the legislation. 
Reference: Customs law, Rules of implemen tation. Imported goods may not be Rules of 
implementation valued on the basis of / page 70. 
 
6. How have the options found in Article 8.2 been handled? In the case of f.o.b. application, 
are ex-factory prices also accepted? 
 
Customs laws, Rules of implementation.   
Reference: (ii) Adjustments to the transaction value page 67.  Qatar state adopted the CIF concept. Reference: Customs laws, Rules of implemen tation. Article 1(i) General provisions, 
point No. 5, page 65.   
 
 
7. Where is the rate of exchange pub lished, as required by Article 9.1? 
 
 Customs laws, Rules of implementation.    Reference: Article 1(i) General provisions, point No. 6, page 65. 
 
8. What steps have been taken to ensure confidentiality, as required by Article 10? 
 
 Customs laws, Rules of implementation.    G/VAL/N/2/QAT/1 
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  Reference  Article 1(i) General provisions, point No. 4, page 65. 
 
9. Questions concerning Article 11: 
 
(a) What rights of appeal are open to the importer or any other person? 
 
Yes included in the legislation. Reference: Customs laws, Rules of implementa tion.  Article 1(i) General provisions, point 
No. 3, page 65 
 
(b) How is he to be informed of his right to further appeal? 
 
By a special model in respect of the values Amendment copy of the model attached. 
 
10. Provide information on the publication, as required by Article 12, of: 
 (a) (i) the relevant national laws; 
 
Distribution of the customs law to the concerned people. 
 
(ii) the regulations concerning the ap plication of the Agreement; 
 
The regulations concerning the applicati on of the Agreement are published in the 
Official Journal of the Republic of M acedonia and can be purchased by any person. 
Also, they are available through web site of the Customs Administration. 
 
(iii) the judicial decision and administrative rulings of general application relating to the 
Agreement; 
 
  Judicial decision and administrative rulings are not published. 
 
(iv) general or specific laws being referred to in the rules of implementation or 
application. 
 
No other general or specific laws are referre d to in our legislation for implementation 
of the Agreement. 
 
(b)  Is the publication of further rules anticipated? Which topics would they cover? 
  Customs procedures copy attached.  
11. Questions concerning Article 13: 
 
(a) How is the obligation of Article 13 (last sentence) being dealt with in the respective 
legislation? 
  Included in the legislation customs law.  Reference: Rules of implementation, Article 1( i) General provisions, point No. 1, page 65. 
 
(b) Have additional explanations been laid down? 
 
 In the special model there is a paragraph re garding the release of the goods copy attached. 
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 12. Questions concerning Article 16: 
 
(a) Does the respective national legislation cont ain a provision requiring customs authorities to 
give an explanation in writing as to how the customs value was determined? 
 
 Yes included in the legislation. 
 Reference: Rules of implementation, Article 1( i) General provisions, point No. 2, page 65. 
 
(b) Are there any further regulations concerning an above-mentioned request?  
 In the special model, copy attached. 
 
13.  How have the Interpretative Not es of the Agreement been included? 
 
Yes included in the legislation.  It's mentione d in the customs law / Rules of implementation, 
Article 1(i) General provisions, point No. 8, pa ge 65 (the Valuation Agreement shall be the 
reference for the interpretation and ap plication of the present article).  
 
14.  How have the provisions of the Decision on the Treatment of Interest Charges in the 
Customs Value of Imported Goods been implemented? 
 
Not included in the legislation. 
 
15.  For those countries applying paragraph 2 of  the Decision on the Valuation of Carrier 
Media Bearing Software for Data Processing E quipment, how have the provisions of this 
paragraph been implemented? 
 
Not included in the legislation.  But in practi ce Qatar consider the value of the software as 
apart of customs value.  
 
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